Answer: B) When levels of pollution are high, the marginal benefit of reducing pollution also is high. It follows therefore that the benefit of reducing air pollution in 1970 would be much higher than the benefit from a proportional reduction in air pollution today when the level of pollution is much lower.
Explanation:
Marginal benefits follow a returns to scale model which means that overtime, the benefits received per additional unit of output is less than the benefit before it.
In the context of pollution, there was much more pollution in 1970 so reducing pollution gave a high marginal benefit. As the air became cleaner however and pollution dropped, the benefit began decreasing because there was less pollution to clean and benefit from.
Linda, who files as a single taxpayer, had AGI of $280,000 for 2018. She incurred the following expenses and losses during the year:
Medical expenses (before the 7.5%-of-AGI limitation) $33,000
State and local income taxes 4,800
State sales tax 1,300
Real estate taxes 6,000
Home mortgage interest 5,000
Automobile loan interest 750
Credit card interest 1,000
Charitable contributions 7,000
Casualty loss (before 10% limitation but after $100 floor; not in a Federally declared disaster area) 34,000
Unreimbursed employee business expenses 7,600
Calculate Linda’s allowable itemized deductions for the year.
$______________.
*The AGI limit for medical expenses is 7.5% now for 2018. It was 10% in previous years.*
*Also in 2018, taxpayers can't claim unreimbursed employee expenses because it is now considered personal exp in 2018-2025 due to new tax rules.*
Answer:
$27,000
Explanation:
Calculation to determine Linda’s allowable itemized deductions for the year.
Local and state taxes $10,000
Home mortgage interest $5,000
Charitable contributions $7,000
Unreimbursed employee expenses Eliminated from 2019
Medical Expense $5,000
[$33,000-(280,000*10%)]
Casualty Loss Eliminated from 2019
Linda's Allowable itemized deduction for the year $27,000
($10,000+$5,000+$7,000+$5,000)
Therefore Linda's Allowable itemized deduction for the year is $27,000
The United Nations has never focused on the international rights of consumer
True or false
Answer:
true they have never focused on rights of consumers
Explanation:
hope this helps!
Burns Industries currently manufactures and sells 18,000 power saws per month, although it has the capacity to produce 33,000 units per month. At the 18,000-unit-per-month level of production, the per-unit cost is $61, consisting of $38 in variable costs and $23 in fixed costs. Burns sells its saws to retail stores for $78 each. Allen Distributors has offered to purchase 4,800 saws per month at a reduced price. Burns can manufacture these additional units with no change in its present level of fixed manufacturing costs. Using an incremental analysis approach, Burns should consider accepting this special order only if the price per unit offered by Allen is at least:
Answer:
Burns Industries
Using an incremental analysis approach, Burns should consider accepting this special order only if the price per unit offered by Allen is at least:
above $38 (the variable cost per unit).
Explanation:
a) Data and Calculations:
Monthly production and sales units = 18,000
Production capacity per month = 33,000 units
Costs at the 18,000-unit-per-month level of production:
Variable costs = $38
Fixed costs = 23
Total per unit = $61
Selling price per unit = $78
Special offer for 4,800 saws per month, without changing the fixed manufacturing costs.
b) Incremental analysis approach is a management decision technique that specifies that only relevant, marginal, or differential costs should be taken into account. It rules out the inclusion of sunk or fixed costs, which do not change between alternatives.
Different textbooks were grouped in various ways but in general the six main external environments are economy citing culture politics and law competition technology and natural environment yes or no
It is true that in general, the six main external environments are economy culture, politics and law, competition, technology and natural environment.
What are the factors in external environment?An external environment is made up of all the outside factors or influences that have an impact on how a business operates. To maintain the flow of operations, the company must act or react.
The external environment is divided into two types: microenvironment and macroenvironment in which the micro environment consists of the factors that directly impact the operation of a company while the macro environment consists of general factors that a business typically has no control over.
Businesses should consider the following external environment factors which are political, economic, social and cultural, legal, technological, and environmental/natural.
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B MC Qu. 20-87 Masterson Companys budgeted production... Masterson Company's budgeted production calls for 69,000 units in April and 65,000 units in May of a key raw material that costs $1.75 per unit. Each month's ending raw materials inventory should equal 30% of the following month's budgeted materials. The April 1 inventory for this material is 20,700 unit. What is the budgeted materials needed in units for April
Answer:
67,800 units
Explanation:
Given the information above,
The budgeted production for April = 69,000 units
The budgeted production for May = 65,000 units
The cost of raw material per unit = $1.75
At the end of each month, the inventory should be = 30%
The April 1 inventory = 20,700 units
Therefore, the budgeted material in units required for April production
= Materials needed + Ending inventory requirement - Beginning inventory available
= 69,000 + (65,000 × 30%) - 20,700
= 69,000 + 19,500 - 20,700
= 67,800 units
You are considering a project that requires an initial investment of $98,000 with a cost of capital of 14%. You expect the project to have a five-year life, and produce cash flows of $19,000 in year 1, $32,000 in year 2, $64,000 in year 3, $26,000 in year 4 and $10,000 in year 5. What is this project’s net present value? Group of answer choices
Answer:
NPV= 7,076.59
Explanation:
Giving the following information:
Initial investment= $98,000
Cash flows:
Cf1= 19,000
Cf2= 32,000
Cf3= 64,000
Cf4= 26,000
Cf5= 10,000
To calculate the NPV, we need to use the following formula:
NPV= -Io + ∑[Cf/(1+i)^n]
∑[Cf/(1+i)^n]:
Cf1= 19,000/1.14= 16,666.67
Cf2= 32,000/1.14^2= 24,622.96
Cf3= 64,000/1.14^3= 43,198.18
Cf4= 26,000/1.14^4= 15,394.09
Cf5= 10,000/1.14^5= 5,193.69
∑[Cf/(1+i)^n]= 105,076.59
Now, the NPV:
NPV= -98,000 + 105,076.59
NPV= 7,076.59
The Feline Company has been having some difficulties estimating its manufacturing overhead costs. In the past, manufacturing overhead costs have been related to production levels. However, some production managers have indicated that the size of their production lots might also be having an impact on the amount of their monthly manufacturing overhead costs. In order to investigate this possibility, the company collected information on its monthly manufacturing overhead costs, production in units, and average production lot size for 2020.
Month Production (Units) Manufacturing Overhead Cost Average Monthly Production Lot Size
1 75,000 $ 925,800 20
2 90,000 843,875 19
3 65,000 910,125 24
4 80,000 946,000 19
5 55,000 879,000 24
6 50,000 825,000 18
7 85,000 960,000 22
8 105,000 1,053,500 25
9 102,000 1,020,000 23
10 68,000 905,000 20
11 75,000 938,000 22
12 95,000 995,000 24
Required:
(a.) Use the high-low method to estimate next month's manufacturing overhead costs, assuming the company is planning to produce 92,000 units.
(b.) Use the high-low method to estimate next month's manufacturing overhead costs, assuming the company is planning to run a 21-lot size.
Answer:
A
Explanation:
Waterway Industries is planning to sell 1000 boxes of ceramic tile, with production estimated at 670 boxes during May. Each box of tile requires 44 pounds of clay mix and a 0.75 hour of direct labor. Clay mix costs $0.40 per pound and employees of the company are paid $16 per hour. Manufacturing overhead is applied at a rate of 110% of direct labor costs. Waterway has 4200 pounds of clay mix in beginning inventory and wants to have 3900 pounds in ending inventory. What is the total amount to be budgeted for manufacturing overhead for the month
Answer:
Allocated MOH= $8,844
Explanation:
Giving the following information:
Production= 670 boxes
Each box of tile requires 0.75 hours of direct labor.
Direct labor rate= $16 per hour.
Manufacturing overhead is applied at a rate of 110% of direct labor costs.
First, we need to determine the total direct labor costs:
Direct labor hours= 670*0.75= 502.5
Direct labor costs= 502.5*16= $8,040
To calculate the applied overhead, we need to use the following formula:
Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base
Allocated MOH= 1.1*8,040
Allocated MOH= $8,844
How do deductions affect the amount of a paycheck?
Deductions are amounts that are subtracted from an employee's gross pay (their total earnings before any deductions or taxes are taken out) to determine their net pay.
Several types of deductions may be taken out of a paycheck, including taxes, insurance premiums, and retirement plan contributions.
Additionally, some deductions, such as those for 401(k) contributions, are made on a pre-tax basis, which means that they are taken out of an employee's gross pay before taxes are calculated. Other deductions, such as taxes and insurance premiums, are taken out of an employee's gross pay after taxes have been calculated.
Employers must abide by the laws and regulations of the state and federal governments when it comes to deductions, and provide their employees with detailed information about the deductions taken out of their paychecks.
In summary, deductions are amounts that are subtracted from an employee's gross pay to determine their net pay and can include taxes, insurance premiums, and retirement plan contributions. Employers must take these deductions legally and should provide employees with detailed information about what deductions are being taken out of their paychecks.
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Graham Corp. has 1,000 cartons of oranges that were harvested at a cost of $26,500. The oranges can be sold as is for $30,000. The oranges can be processed further into orange juice at an additional cost of $12,500 and be sold at a price of $46,000. The net benefit (additional income) from processing the oranges into orange juice instead of selling as is would be: rev: 12_08_2020_QC_CS-243270 Multiple Choice $16,000. $(16,000). $(3,500). $3,500. $33,500.
Answer:
C. $3,500
Explanation:
The total cost of orange juice = $26,500 + $12,500
The total cost of orange juice = $39,000
So, the profit on the orange juice = $46,000 - $39,000 = $7,000
Profit when oranges are sold without juice = $30,000 - $26,500
Profit when oranges are sold without juice = $3,500
So, extra income = $7,000 - $3,500 = $3,500
Thus, the net benefit (additional income) from processing the oranges into orange juice instead of selling as is would be is $3,500
Assume you just purchased 100 shares of Apple stocks at $300. You are worrying that the competition from other tablet PC and smart phone producers will have a negative impact on Apple stock prices in 1 month. Generally speaking, you are still quite bullish on Apple stock. In order to hedge against this downside risk, you establish a protective put position by buying a put option contract with around 1-month maturity on Apple stock. However, the premium of the put option with strike price at $300 is $12, which is quite expensive. If you feel purchasing the put option with strike price at $300 and $12 premium is too expensive, what else can we do to reduce the cost of protective put position
Answer:
If you believe that the premium is too expensive, then you should try to purchase another put option with a lower strike price. This will probably reduce your potential profits, but it will also decrease the amount of money that you will pay for the put options. For example, a put option with a strike price of $290 might be worth $5.
Mars Inc., an oil and gas incorporation, opened its first unique service station in Mexico. The service station consisted of pumping islands, convenience stores, and separate food courts. Owing to the station's success, the company opened more than 300 service stations worldwide. Identify the offensive strategic goal that can explain why Mars expanded its services globally. Group of answer choices To increase long-term growth and profit prospects To prevent global consolidation To preempt competitors' from opening similar stores To avoid being locked out of markets by arriving too late
Answer: To increase long-term growth and profit prospects
Explanation:
The company saw that the unique service station was a success which meant that it brought in profits. They therefore applied the business model to other places so that they could make profits from there as well.
This will increase the long-term growth of the company as well as profit prospects because there will now be a chance of making the same profits as they did from the first station but this time, from 300 stations. The increased market presence coupled with the services they offer, makes for huge growth and profit prospects.
Assume you work for a company as an accountant and you have been asked to calculate the depreciation expense for each year of a new machine that your company purchased on April 1, 2021, at a cost of $ 350,000. You have estimated that the machine will have a salvage value of $15,000. The machine is expected to be used for 27,800 working hours during its 5-year life.
a) Prepare the depreciation schedule for each year of the useful life under
straight line method.
b) Compute the depreciation expense for 2021, 2022 and 2023 under units-of activity method, assuming machine usage was 2700 hours in 2021 and 3500 hours and 2200 hours in 2022 and 2023 respectively.
Answer:
a) Depreciation Schedule under Straight-Line Method:
Date Cost Depreciation Accumulated Net Book Value
Expense Depreciation
April 1, 2021 $350,000 $50,250 $50,250 $299,750
2022 350,000 67,000 117,250 232,750
2023 350,000 67,000 184,250 165,750
2024 350,000 67,000 251,250 98,750
2025 350,000 67,000 318,250 31,750
b) Depreciation expense under the units-of-activity method:
2021 2,700 * $12.05 = $32,535
2022 3,500 * $12.05 = $42,175
2023 2,200 * $12.05 = $26,510
Explanation:
a) Data and Calculations:
Cost of equipment on April 1, 2021 = $350,000
Estimated salvage value = $15,000
Depreciable amount = $335,000
Estimated useful life = 5 years
Annual Depreciation:
Straight-line method = $67,000 ($335,000/5)
Expected machine usage hours = 27,800
Depreciation rate under the unit-of-activity method = $335,000/27,800
= $12.05
After a few years of successful business, Thomas saw the need to diversify his business to take advantage of the growth potential of new markets. Doing so also reduces the business risk. He set up a new company that sells 3 models of tables: Russian style, Italian style, and Mexican style. His targeted market was in NYC where there is huge demand for those products. Operating results for June are below:
a. If Italian style is discontinued, management estimates that sales of Russian style will increase by 20%. In good form, prepare an incremental analysis to determine if Italian style should be discontinued.
b. What qualitative factors should Thomas consider relating question (a)?
c. Should Italian style be discontinued based solely on quantitative aspects? Briefly justify your response.
d. Without creating new income statements, and using your results from your analysis in part A, determine the amount of the company’s new net income if Italian style is discontinued. Show your calculations.
I have the work completed...I just need to check my work. I would appreciate any help as soon as possible.
Using the following information, compute the direct materials used.
Raw materials inventory, January 1 $15000
Raw materials inventory, December 31 35000
Work in process, January 1 18000
Work in process, December 31 12000
Finished goods, January 1 40000
Finished goods, December 31 32000
Raw materials purchases 1,600,000
Direct labor 760,000
Factory utilities 150,000
Indirect labor 50,000
Factory depreciation 400,000
Operating expenses 420,000
A. $1,100,000.
B. $1,115,000.
C. $1,135,000.
D. $1,085,000.
Answer:
$1,580,000
Explanation:
Computation for the direct materials used
Using this formula
Direct Material Used = Raw materials purchases + Opening Stock of Raw Material - Closing Stock of Raw Material
Let plug in the formula
Direct Material Used= $1,600,000 + $15,000 - $35,000
Direct Material Used= $1,580,000
Therefore The Direct Material Used is $1,580,000
the following information pertains to Lightning Inc., at the end of December: Credit Sales $ 60,000 Accounts Payable 10,000 Accounts Receivable 7,000 Allowance for Uncollectible Accounts 400 credit Cash Sales 20,000 Lightning uses the aging method and estimates it will not collect 2% of accounts receivable not yet due, 10% of receivables up to 30 days past due, and 40% of receivables greater than 30 days past due. The accounts receivable balance of $7,000 consists of $3,500 not yet due, $2,000 up to 30 days past due, and $1,500 greater than 30 days past due. What is the appropriate amount of Bad Debt Expense
Answer:the appropriate amount of Bad Debt Expense=$870
Explanation:
Given that for Lightning Inc., at the end of December:
Credit Sales $60,000
Accounts Payable 10.000
Accounts Receivable 7.000
Allowance for Uncollectible Accounts 400
creditCash Sales 20,000
Using the aging method and estimates it states that the following would be uncollectible
1. 2% of accounts receivable not yet due, $3500 which is
2 % x 3500= $70
2. 10% of receivables less than 30 days past due, $2000 which is
10% x 2000=$200
3. 40% of receivables greater than 30 days past due,$1500 which is
40% x$1500=$600
Appropriate amount of Bad Debt Expense= Allowance for Uncollectible Accounts =$70+$200+$600==$870
Therefore, Bad debt expense =$870
Allowance for Uncollectible Accounts=$870
s
Marigold Corporation had net income of $170000 and paid dividends to common stockholders of $51000 in 2019. The weighted average number of shares outstanding in 2019 was 34000 shares. Marigold Corporation's common stock is selling for $32 per share on the New York Stock Exchange. Marigold Corporation's price-earnings ratio is :__________
a. 4.92 times.
b. 9.14 times.
c. 6.40 times.
d. 5.00 times.
Answer:
P/E ratio = 6.40 times
Option c is the correct answer.
Explanation:
The P/E ratio or price earnings ratio measures the price that the investors are willing to pay for each $1 of earnings of the company. It is calculated as follows,
P/E ratio = Price per share / Earnings per share
We can calculate the earnings per share by dividing the net income by the number of shares outstanding.
P/E ratio = 32 / (170000 / 34000)
P/E ratio = 6.40 times
Does anyone know if can I take Spanish class in college if I speak Spanish perfectly? Would there be a problem or not?
Fitz Company reports the following information.
Selected Annual Income Statement Data
Net income $373,000
Depreciation expense 45,200
Amortization expense 8,800
Gain on sale of plant assets 6,300
Selected Year-End Balance Sheet Data
Accounts receivable decrease $ 140,100
Inventory decrease 51,500
Prepaid expenses increase 6,800
Accounts payable decrease 9,700
Salaries payable increase 2,300
Use the indirect method to prepare the operating activities section of its statement of cash flows for the year ended December 31.
Answer:
operating activities section
Net income 373,000
Adjustment for non cash items :
Depreciation expense 45,200
Amortization expense 8,800
Gain on sale of plant assets (6,300)
Adjustment for Changes in Working Capital :
Accounts receivable decrease 140,100
Inventory decrease 51,500
Prepaid expenses increase (6,800)
Accounts payable decrease (9,700)
Salaries payable increase 2,300
Net Cash Provided by Operating Activities 598,100
Explanation:
The operating activities section of its statement of cash flows for the year ended December 31 has been prepared above using indirect method.
3. You have Birr 1,500 to invest today at 7% interest compounded annually. Find how much you will have accumulated in the account at the end of (1) 3 years, (2) 6 years, and (3) 9 years.
1-The amount accumulated at the end of 3 years is Birr 1,837.56
2-The amount accumulated at the end of 6 years is Birr 2,251.10
3-The amount accumulated at the end of 9 years is Birr 2,757.69
The formula to calculate compound interest is
A=P(1+r/n)∧nt
Where, A= final amount
P= initial Principal
r= rate of interest
t= time period
n= number of times interest applied(annually, quarterly etc)
1- P=1500 r=7% t=3 n=1
Amount=1500(1+0.07/1)∧3
=1837.56
2- P=1500 r=7% t=6 years n=1
Amount = 1500(1+0.07/1)∧6
=2251.10
3- P=1500 rate=7% time t=9 years n=1
Amount= 1500(1+0.07/1)∧9
=2757.69
Therefore Amount at the end of 3 years is 1837.56
6 years is 2251.10 and at the end of 9 years is 2757.69
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Describe four ways in which the government creates an enabling business environment.
(4 mks)
Answer:
Provision of credit facilities at favourable rates.
Ensuring political stability and good will.
Training and educating the population to create a pool of skilled manpower.
Marketing of final products for producers.
Hedge funds report average returns in December that are higher than their average returns in other months. This phenomenon __________. I. is called the Santa effect II. often results from over generous valuation of illiquid assets III. appears stronger for lower-liquidity funds IV. can be explained by managers' attempts to inflate assets to collect higher performance bonuses Group of answer choices g
Answer:
I, II, III, and IV
Explanation:
A hedge fund is made up of relatively liquid assets that are used to improve performance though short selling, leverage and derivatives.
There is use of complex trading techniques, risk management, and portfolio construction.
Usually a spike in returns occurs during December, this is called the Santa effect.
Managers receive an incentive fee when there is a good past performance of hedge funds.
So during December they tend to inflate the value of hedge funds.
This results in stronger valuation for low liquidity funds
The eleven southern New Jersey stores of Elder Dry Goods have been hurt in recent months by a large increase in shoplifting losses. The company's risk manager concluded that while the frequency of shoplifting losses has been high, the severity remains relatively low.
Required:
Which risk management techniques would be most appropriate for this problem?
Answer: loss control and retention
Explanation:
The options to the question are:
A. retention
B) loss control and retention
C) transfer through insurance
D) avoidance
Based on the information given in the question, management techniques would be most appropriate for this problem is the loss control and retention.
Loss control also referred to as risk reduction can be done through the prevention of loss by reducing the probability of risk, thereby minimizing the loss. This will be vital in this scenario as the shoplifting will reduce.
Select each of the phases in the project-management lifecycle.
project definition
project initiation
project closure
project monitoring
project execution
project planning
Answer:
PROJECT PLANNING IS YOUR ANSWER
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Weidner Company sells 22,000 units at $30 per unit. Variable costs are $24 per unit, and fixed costs are $40,000.
Determine:
(a) the contribution margin ratio,
(b) the unit contribution margin, and
(c) income from operations.
Answer:
See below
Explanation:
a. Contribution margin ratio
= (Unit price - Variable cost per unit) / Unit price
Unit price = $30 per unit
Variable cost per unit = $24 per unit
Therefore,
Contribution margin ratio = ($30 - $24) / $30
Contribution margin = $0.2
b. Unit contribution margin
= Selling price unit - Variable cost per unit
Selling price per unit = $30 per unit
Variable cost per unit = $24
Therefore,
Unit contribution margin = $30 - $24
Unit contribution margin = $6
c. Income from operations
Sales (22,000 units at $30)
$660,000
Less:
Variable cost (22,000 units at $24)
$528,000
Contribution margin
$132,000
Less:
Fixed costs
($40,000)
Net income
$92,000
Sardi Incorporated is considering whether to continue to make a component or to buy it from an outside supplier. The company uses 13,600 of the components each year. The unit product cost of the component according to the company's cost accounting system is given as follows: Direct materials $ 9.40 Direct labor 6.40 Variable manufacturing overhead 2.20 Fixed manufacturing overhead 4.20 Unit product cost $ 22.20 Assume that direct labor is a variable cost. Of the fixed manufacturing overhead, 30% is avoidable if the component were bought from the outside supplier. In addition, making the component uses 3 minutes on the machine that is the company's current constraint. If the component were bought, time would be freed up for use on another product that requires 6 minutes on this machine and that has a contribution margin of $5.80 per unit. When deciding whether to make or buy the component, what cost of making the component should be compared to the price of buying the component
Answer:
See below
Explanation:
Sardi Inc.
Cost of making components
Direct materials = $9.40
Direct labor = $6.40
Variable manufacturing overhead = $2.20
Fixed manufacturing overhead = (30% × $4.20 is avoidable) = $1.26
Opportunity cost = ($5.80 per unit ÷ 6 minutes per unit) × 3 minutes = $2.90
Total cost
= $9.40 + $6.40 + $2.20 + $1.26 + $2.90
= $22.16
Therefore, the cost of making the component should be compared to the price of buying the component at $22.16
Lynn has an account that ears interest at annual rate of 5% percent. Interest is compounded quarterly. Lynn’s account is $4000. What is the balance in her account at the end of the year
Answer:
Ending balance in account = $4,203.8 (Approx.)
Explanation:
Given:
Starting balance in account = $4,000
Rate of interest annually = 5%
Number of year = 1
Find:
Ending balance in account
Computation:
Compounded quarterly
So,
Number of interest period = 1 x 4 = 4
Rate of interest quarterly = 5% / 4 = 1.25% = 0.0125
So,
A = P[1+r]ⁿ
Ending balance in account = 4,000[1+0.0125]⁴
Ending balance in account = 4,000[1.0125]⁴
Ending balance in account = 4,000[1.05094]
Ending balance in account = 4203.76
Ending balance in account = $4,203.8 (Approx.)
Project requirements are all the key players of a project that must be listed to ensure the project can begin.
True
False
"Project requirements are all the key players of a project that must be listed to ensure the project can begin."
True.
A company has won an important government contract. Several employees have been transferred from their existing projects to support a new contract. Some of the employees who have transferred will be working long hours and still need access to their project information to transition work to their replacements.
Which of the following should be implemented to validate that the appropriate offboarding process has been followed?
A. Separation of duties
B. Time-of-day restrictions
C. Permission auditing
D. Mandatory access control
Answer:
C. Permission auditing
Explanation:
Since in the question it is mentioned that some of the employees would have been transferred and still they need to access the project information in order to transit the work to their replacements
So for this the permission auditing should be implemented so that the employees could get the relevant information what they need and according to that they can do the work
Therefore, the option c is correct
Explain right to be heard with examples
The right to be heard means that, depending on their age and maturity, children can be involved in decisions and issues that affect them.
What is the right to be heard?The right to be heard (including the participation of children) is a principle of child rights as defined in the United Nations Convention on the Rights of the Child. According to article 12 of the Convention, children have the right to express their views on all matters that affect them, and their views must be given due weight according to their age and maturity. This right applies equally to children's participation in social and political affairs, and to judicial and administrative proceedings. As a general principle, children's right to be heard should be addressed not only as vulnerable individuals with special protection needs, but also as informed decision makers, rights holders and active members of society. It reflects the child's notion of 'agency', The right to a hearing in article 12 is closely related to other articles of the Convention, which together form the so-called 'participation rights' of children and the recognition of children as citizens with rights holders. Emphasis on understanding.learn more about the right to be heard
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